personnes âgées – Régime fiscal des résidents des EHPAD

This written question asks about the tax regime applicable to residents of EHPADs (retirement homes) in France. It seeks clarification on how their income and assets are taxed, particularly concerning potential exemptions or specific rules. The question affects elderly individuals residing in EHPADs and their families, as well as the tax authorities. It aims to ensure clarity and fairness in the tax treatment of this vulnerable population.